{"filings":[{"id":2244964,"accession_number":"0001193125-26-349306","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2026-08-13T20:30:16+00:00","items":["2.02","9.01"],"status":"ready","headline":"Horizon Kinetics Q2 net loss $18.4M, declares $0.13 dividend","summary_kind":"llm","event_type":"earnings","confidence":"high","bullets":["Q2 net loss attributable to HKHC of $18.4M ($0.99/share) vs $10.5M loss a year ago; six-month net income $54.2M ($2.91/share).","Management/advisory fees flat at $18.8M; ETF revenue up 30%, SMA up 8.6%, mutual fund revenue down 17%.","AUM $10.8B, up 12.1% YTD, driven by TPL +52% partially offset by Grayscale Bitcoin Trust -33%.","Board declares $0.13/share dividend payable Sept 10, 2026 to holders of record Aug 26, 2026.","Operating income $3.0M GAAP, $4.9M advisor-only; expenses up 5.4% on compensation and new office leases."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":453240,"accession_number":"0001193125-26-225476","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2026-05-15T13:00:17+00:00","items":["2.02","9.01"],"status":"ready","headline":"Horizon Kinetics reports Q1 net income $72.5M, EPS $3.89; AUM rises 19% to $11.4B","summary_kind":"llm","event_type":"earnings","confidence":"high","bullets":["Net income attributable to HKHC $72.5M ($3.89 per share) vs $22.8M ($1.23) in Q1 2025.","Management & advisory fees $18.2M, down 3.7% YoY; incentive fees of $18.1M from MIAX restrictions expiring.","AUM $11.4B, up 19% from Dec 2025, driven by TPL (+65%) partially offset by GBTC (-23%) and outflows.","Board declared $0.127 per share dividend, payable June 17, 2026 to holders of record May 27, 2026.","GAAP operating loss $4.3M; advisor-only operating income $17.1M."],"consensus_eps_estimate":null,"consensus_eps_actual":3.89,"consensus_revenue_estimate":null,"consensus_revenue_actual":18293000.0,"consensus_period":"2026-Q1","consensus_source":"xbrl_only","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":99372,"accession_number":"0001193125-26-215560","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2026-05-11T23:59:59+00:00","items":["1.01"],"status":"ready","headline":"Horizon Kinetics gets board seat at Texas Pacific Land; Peter Doyle appointed director","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["On May 5, 2026, Horizon Kinetics entered a Board Representative Agreement with Texas Pacific Land Corporation (TPL).","TPL agreed to nominate a Horizon designee for election at its 2026 annual meeting; Peter Doyle selected.","Peter Doyle appointed to TPL Board on May 6, 2026 and to the strategic acquisitions committee.","Agreement includes mutual non-disparagement and standstill provisions through next TPL meeting."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"positive","materiality_score":0.65,"calibrated_materiality_score":0.65,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":99371,"accession_number":"0001193125-26-147613","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2026-04-08T23:59:59+00:00","items":["5.02","9.01"],"status":"ready","headline":"CEO Murray Stahl dies; Bregman and Doyle named Co-CEOs","summary_kind":"llm","event_type":"leadership","confidence":"high","bullets":["Murray Stahl, Chairman and CEO, passed away suddenly on April 7, 2026.","Steven Bregman and Peter Doyle appointed as Co-Chief Executive Officers.","New Founders' Committee formed with co-founder Tom Ewing to oversee transition.","Company has ~$600M market cap and debt-free balance sheet per press release."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":115328,"accession_number":"0001193125-26-104064","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2026-03-12T23:59:59+00:00","items":["2.02","9.01"],"status":"ready","headline":"Horizon Kinetics reports FY2025 revenue up 31% to $72.8M; net income $5.1M vs $92.5M in FY2024","summary_kind":"llm","event_type":"earnings","confidence":"high","bullets":["Revenue $72.8M (+31% YoY); net income attributable $5.1M vs $92.5M in 2024.","Advisor-only operating income $21.4M for FY2025; AUM $9.6B at year-end.","Board declared $0.121/share cash dividend payable March 31, 2026 to holders of record March 23, 2026.","Incentive fees of $51.7M in 2024 did not recur in 2025; unearned $22.6M related to MIAX holdings.","Unrealized losses on investments $15.6M in 2025 vs gains $41.3M in 2024, driven by 22% TPL decline."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":131741,"accession_number":"0001193125-25-280089","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2025-11-13T23:59:59+00:00","items":["2.02","9.01"],"status":"ready","headline":"Horizon Kinetics Q3 revenue up 36% to $17.8M; net income $0.39/share vs loss year ago","summary_kind":"llm","event_type":"earnings","confidence":"high","bullets":["Management and advisory fee revenue of $17.8M (+36% YoY); operating income $2.9M vs $0.9M loss in Q3 2024.","Net income attributable to HKHC of $7.2M ($0.39 diluted EPS) vs net loss of $38.2M ($2.07 loss) in Q3 2024.","AUM of $10.4B as of Sep 30, 2025, up 25% from Sep 30, 2024, driven by market value gains and net inflows.","Board declared cash dividend of $0.106/share, payable Dec 17, 2025 to holders of record Nov 25, 2025."],"consensus_eps_estimate":null,"consensus_eps_actual":1.05,"consensus_revenue_estimate":null,"consensus_revenue_actual":55810000.0,"consensus_period":"2025-Q3","consensus_source":"xbrl_only","sentiment":"positive","materiality_score":0.7,"calibrated_materiality_score":0.7,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":148321,"accession_number":"0000950170-25-107269","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2025-08-12T23:59:59+00:00","items":["2.02","9.01"],"status":"ready","headline":"Horizon Kinetics posts Q2 net loss of $10.5M; revenue up 66% to $18.8M","summary_kind":"llm","event_type":"earnings","confidence":"high","bullets":["Management and advisory fee revenue of $18.8M, up 66% YoY, driven by higher AUM.","Net loss attributable to HKHC of $10.5M ($0.56 loss per share) vs. $14.0M profit in Q2 2024.","Operating income of $2.5M improved from a $0.6M loss; $0.9M goodwill impairment recorded.","AUM reached $10.5B at June 30, 2025, up 43% from a year ago.","Board declared $0.071/share cash dividend, payable September 15, 2025, to holders of record August 21."],"consensus_eps_estimate":null,"consensus_eps_actual":0.66,"consensus_revenue_estimate":null,"consensus_revenue_actual":39560000.0,"consensus_period":"2025-Q2","consensus_source":"xbrl_only","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":167103,"accession_number":"0000950170-25-088156","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2025-06-20T23:59:59+00:00","items":["5.07"],"status":"ready","headline":"Horizon Kinetics shareholders re-elect all directors, ratify auditor, approve say-on-pay","summary_kind":"llm","event_type":"other","confidence":"high","bullets":["Directors Stahl, Bregman, Doyle, Roller, Brennan, Nagelberg, Rosenthal elected with 12.7M–13.8M votes each.","Ratification of CBIZ CPAs as auditor for FY2025: 13,726,096 for, 464,284 against.","Say-on-pay advisory vote approved: 12,737,139 for, 1,114,933 against, 329,437 broker non-votes.","Advisory frequency of every year selected: 13,828,119 for every year; board adopts annual say-on-pay.","All proposals passed; no broker non-votes on auditor ratification due to discretionary voting."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.15,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":167102,"accession_number":"0000950170-25-071607","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2025-05-14T23:59:59+00:00","items":["2.02","9.01"],"status":"ready","headline":"Horizon Kinetics Q1 revenue up 58% to $18.9M; net income attributable $22.8M, down from $40.8M","summary_kind":"llm","event_type":"earnings","confidence":"high","bullets":["Management and advisory fee revenue $18.9M, up 58% YoY; net income attributable to HKHC $22.8M ($1.23 EPS), down from $40.8M in Q1 2024.","AUM grew to $10.8B, up 54% from Q1 2024 and 10% from Q4 2024, driven by TPL appreciation and net inflows.","Board declared $0.056 per share dividend, payable June 16, 2025 to holders of record May 26, 2025.","Collected $51.7M of incentive fees recorded in Q4 2024; used $11M to increase investment in Horizon Kinetics Hard Assets.","Operating income improved to $1.3M from a $71K loss in prior year; total operating expenses rose to $18.5M."],"consensus_eps_estimate":null,"consensus_eps_actual":1.23,"consensus_revenue_estimate":null,"consensus_revenue_actual":19801000.0,"consensus_period":"2025-Q1","consensus_source":"xbrl_only","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":167101,"accession_number":"0000950170-25-060072","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2025-04-29T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Horizon Kinetics replaces auditor Marcum with CBIZ CPAs; cites material weaknesses","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Terminated Marcum LLP effective Apr 28, 2025; engaged CBIZ CPAs P.C. as auditor for FY ending Dec 31, 2025.","Marcum's past audit reports for FY 2024 and 2023 were unqualified; no disagreements occurred.","Material weaknesses in internal controls persist: consolidation of VIEs, account reconciliations, segregation of duties, IT controls.","No reportable events other than material weaknesses; Marcum provided letter agreeing with company's statements."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":184469,"accession_number":"0000950170-25-045201","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2025-03-26T23:59:59+00:00","items":["2.02","9.01"],"status":"ready","headline":"Horizon Kinetics reports Q4 net income $75.8M, EPS $4.07; annual revenue $57.2M, up 21% YoY","summary_kind":"llm","event_type":"earnings","confidence":"high","bullets":["Revenue of $57.2M in 2024 (+21% YoY); Q4 revenue $19.2M (+81.8% YoY).","Net income attributable to HKHC of $92.5M ($5.07 per share) for the year, vs loss of $4.5M in 2023.","AUM reached $9.8B at Dec 31, 2024, up 52% YoY, driven by TPL and GBTC gains.","Board declared $0.107 per share dividend, payable March 28, 2025 to holders of record March 17, 2025.","Non-GAAP revenue (excl. proprietary fund consolidation) of $113.2M, up 122% YoY, including $51.7M incentive fees."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":184468,"accession_number":"0000950170-25-034628","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2025-03-06T23:59:59+00:00","items":["8.01","9.01"],"status":"ready","headline":"Horizon Kinetics declares $0.107/share dividend, payable March 28, 2025","summary_kind":"llm","event_type":"dividend","confidence":"high","bullets":["Cash dividend of $0.107 per share declared by Board on March 3, 2025.","Payable March 28, 2025 to shareholders of record as of March 17, 2025.","No prior dividend amount or frequency mentioned in the filing."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":184467,"accession_number":"0000950170-25-022417","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2025-02-18T23:59:59+00:00","items":["8.01"],"status":"ready","headline":"Horizon Kinetics sets 2025 annual meeting for June 17; proposal deadlines announced","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Annual meeting of stockholders to be held on Tuesday, June 17, 2025.","Advance notice deadline for stockholder proposals or nominations is March 19, 2025.","Deadline for Rule 14a-8 stockholder proposals is April 14, 2025."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.1,"calibrated_materiality_score":0.1,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":184466,"accession_number":"0000950170-25-020010","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2025-02-13T23:59:59+00:00","items":["4.02"],"status":"ready","headline":"Horizon Kinetics restates 2023-2024 financials to consolidate proprietary funds; no change to net loss or equity","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Audit committee on Feb 7, 2025 determined prior financials (FY2023, FY2022, interim 2024) should no longer be relied upon.","Restatement required to consolidate certain proprietary funds under VIE model; net loss attributable remains $4.492M for FY2023.","Total assets restated from $231.9M to $1.12B due to consolidation of fund assets ($903.7M investments).","Redeemable noncontrolling interests of $878.3M added; no impact on shareholders' equity or cash.","Company expects to file restated 10-K for FY2024 by March 31, 2025."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":201056,"accession_number":"0000950170-24-125647","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2024-11-12T23:59:59+00:00","items":["2.02","5.02","9.01"],"status":"ready","headline":"Horizon Kinetics Q3 net loss of $38.2M on $59.7M deferred tax charge; revenue up 21%","summary_kind":"llm","event_type":"earnings","confidence":"high","bullets":["Q3 revenue $15.4M (+20.6% YoY); nine-month revenue $42.4M (+7.6% YoY).","Q3 GAAP net loss $(38.2M) or $(2.07)/diluted share; includes $59.7M non-cash deferred tax expense.","AUM grew to $8.3B; board declared $0.053/share dividend payable Dec 16, 2024 to holders of record Nov 25.","Q3 operating income $1.35M; unrealized gains from proprietary funds ($20.3M) and investments ($11.3M) boosted other income.","2025 executive compensation approved: CEO Murray Stahl salary $410K; CFO Mark Herndon $525K; bonuses TBD."],"consensus_eps_estimate":null,"consensus_eps_actual":0.92,"consensus_revenue_estimate":null,"consensus_revenue_actual":37977000.0,"consensus_period":"2024-Q3","consensus_source":"xbrl_only","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":217071,"accession_number":"0000950170-24-103712","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2024-09-05T23:59:59+00:00","items":["7.01","9.01"],"status":"ready","headline":"Horizon Kinetics Holding Corporation changes temporary ticker SLGDD to permanent HKHC","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Common stock now trades under permanent ticker symbol HKHC.","Had been trading under temporary ticker SLGDD.","Shares continue under CUSIP 439913104."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":217070,"accession_number":"0000950170-24-101453","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2024-08-28T23:59:59+00:00","items":["7.01","9.01"],"status":"ready","headline":"Horizon Kinetics LLC Q2 net income $14.0M vs loss $12.5M; rev. $13.0M","summary_kind":"llm","event_type":"earnings","confidence":"high","bullets":["Net income of $14.0M in Q2 2024 vs net loss of $12.5M in Q2 2023; H1 net income $54.9M vs loss $32.4M.","Revenue $13.0M (+3.9% YoY); H1 revenue $27.1M vs $26.7M; operating income $1.5M (Q2) vs $0.9M.","Equity in proprietary funds contributed $4.9M (Q2) vs loss $6.6M; unrealized investment gains $8.9M vs loss $7.1M.","Digital assets now measured at fair value under ASU 2023-08: balance of $9.1M vs $1.8M at year-end.","Members' equity $264.3M from $209.1M at Dec 2023; cash $10.7M roughly flat."],"consensus_eps_estimate":null,"consensus_eps_actual":-0.07,"consensus_revenue_estimate":null,"consensus_revenue_actual":1577000.0,"consensus_period":"2024-Q2","consensus_source":"xbrl_only","sentiment":"positive","materiality_score":0.7,"calibrated_materiality_score":0.7,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":217069,"accession_number":"0000950170-24-098502","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2024-08-19T23:59:59+00:00","items":["4.01","5.02","9.01"],"status":"ready","headline":"Horizon Kinetics dismisses auditor Weinberg, appoints Marcum; discloses material weaknesses","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["On Aug 13, 2024, Audit Committee dismissed Weinberg & Company as independent auditor and appointed Marcum LLP.","Weinberg's 2023 report was unqualified; no disagreements but two material weaknesses identified.","Material weakness: insufficient accounting staff for GAAP-complex transactions (since June 2023, still present).","Material weakness: ineffective review of goodwill impairment assessment prepared by third party (since June 2022).","Board appointed Daniel J. Roller as lead independent director; non-management director compensation set at $100,000/year."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":217068,"accession_number":"0000950170-24-092922","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2024-08-07T23:59:59+00:00","items":["1.01","5.02","2.01","3.02","3.03","5.01","5.03","9.01"],"status":"ready","headline":"Horizon Kinetics completes reverse merger with Scott's Liquid Gold; 96.5% of shares to Horizon members","summary_kind":"llm","event_type":"m_and_a","confidence":"high","bullets":["Horizon Kinetics LLC merged into a subsidiary; members received 17,984,253 shares (96.5% of post-merger stock).","Legacy Scott's shareholders hold approximately 3.5% of outstanding shares after the Merger.","Company reincorporated from Colorado to Delaware, renamed Horizon Kinetics Holding Corporation.","Effected a 1-for-20 reverse stock split; new board appointed with Murray Stahl as Chairman and CEO.","David Arndt resigned as President/CFO; Mark Herndon named CFO; other Horizon execs fill senior roles."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.8,"calibrated_materiality_score":0.8,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":217067,"accession_number":"0000950170-24-090395","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2024-08-05T23:59:59+00:00","items":["7.01","9.01"],"status":"ready","headline":"Horizon Kinetics Holding completes 1-for-20 reverse stock split; trades under SLGDD temporarily","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Reverse stock split (1-for-20) completed on Aug 5, 2024; common stock now trades under temporary ticker SLGDD for 20 days.","Approximately 18 million shares issued to Horizon Kinetics as merger consideration on a post-split basis; not yet eligible for trading.","Legacy shareholders own approximately 3.5% of the combined company on a post-split basis.","Horizon Kinetics had AUM of approximately $7.9 billion and Net Tangible Assets of approximately $250 million as defined in the merger agreement."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":217066,"accession_number":"0000950170-24-089642","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2024-08-02T23:59:59+00:00","items":["7.01","9.01"],"status":"ready","headline":"Horizon Kinetics completes merger with Scott's Liquid Gold; shares trade pre-split under SLGD","summary_kind":"llm","event_type":"m_and_a","confidence":"high","bullets":["Merger closed; Horizon Kinetics merged into Scott's Liquid Gold, reincorporated as Horizon Kinetics Holding Corporation.","Shares continue trading on pre-reverse split basis under ticker SLGD due to FINRA/DTC delays.","Approximately 18M post-split shares issued to Horizon Kinetics members; legacy shareholders own ~3.5% of combined company.","Horizon Kinetics had ~$7.9B AUM and ~$250M net tangible assets at closing.","Murray Stahl becomes Chairman, CEO, CIO; Dan Roller and Rimmy Malhotra remain on board."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.85,"calibrated_materiality_score":0.85,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":217073,"accession_number":"0000950170-24-089258","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2024-08-01T23:59:59+00:00","items":["7.01","9.01"],"status":"ready","headline":"Scott's Liquid Gold to close merger with Horizon Kinetics; legacy shareholders to own 3.5% of combined co","summary_kind":"llm","event_type":"m_and_a","confidence":"high","bullets":["Merger closing after market-close Aug 1, 2024; 1-for-20 reverse split, reincorporation, name change.","Shares to trade under temporary ticker SLGDD from Aug 2, 2024.","Approximately 18 million shares issued to Horizon Kinetics members as merger consideration.","Legacy shareholders to own approximately 3.5% of combined company after closing.","Horizon Kinetics has AUM of ~$7.9B and Net Tangible Assets of ~$250M."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"negative","materiality_score":0.9,"calibrated_materiality_score":0.9,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":217072,"accession_number":"0000950170-24-079264","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2024-07-01T23:59:59+00:00","items":["7.01","9.01"],"status":"ready","headline":"Scott's Liquid Gold postpones closing of Horizon Kinetics deal; legacy ownership 3.3-3.8%","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Closing postponed to ensure smooth trading transition; stock to trade post-reverse split under new name and ticker.","Legacy shareholders expected to own 3.3% to 3.8% of pro forma combined company, within prior disclosed range.","Transaction includes 1-for-20 reverse stock split, reincorporation, and name change."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":236835,"accession_number":"0000950170-24-077851","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2024-06-26T23:59:59+00:00","items":["5.07","7.01","9.01"],"status":"ready","headline":"Shareholders approve reverse split, reincorporation, name change; merger with Horizon Kinetics set for July 1","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Over 87% of outstanding shares voted; 99%+ approved all proposals.","1-for-20 reverse stock split of common stock approved.","Reincorporation from Colorado to Delaware and name change to Horizon Kinetics Holding Corporation approved.","Merger with Horizon Kinetics LLC expected to close on July 1, 2024.","Effective same day: reverse split, new name, and OTC ticker change to HKHC."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":236834,"accession_number":"0000950170-24-060571","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2024-05-15T23:59:59+00:00","items":["1.01","9.01"],"status":"ready","headline":"Scott's Liquid Gold amends Horizon Kinetics merger to include 1-for-20 reverse stock split","summary_kind":"llm","event_type":"m_and_a","confidence":"high","bullets":["Amends merger agreement to replace share increase with 1-for-20 reverse stock split prior to Delaware conversion.","Merger consideration proportionally adjusted due to reverse split; max consideration unchanged at 31,850,000 shares.","Reverse stock split intended to raise per share trading price; authorized shares remain unchanged.","Requisite Parent Vote now covers approval of conversion, reverse stock split, and name change.","Amendment also modifies application of PCAOB audit standards and effects of conversion."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":271922,"accession_number":"0000950170-23-072802","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2023-12-26T23:59:59+00:00","items":["1.01","4.01","5.02","7.01","9.01"],"status":"ready","headline":"Scott's Liquid Gold signs all-stock merger with Horizon Kinetics; dilution to 2-4% for current holders","summary_kind":"llm","event_type":"m_and_a","confidence":"high","bullets":["Merger consideration: Horizon Kinetics owners receive shares = (Net tangible assets + $200M) / $1.25, if AUM between $6B-$8B.","Current Scott's shareholders expected to own 2-4% of combined company post-close.","Tisha Pedrazzini resigns as CEO/director effective Dec 31, 2023; David Arndt appointed President and PEO (also CFO).","Murray Stahl (Horizon Kinetics CEO) to lead combined entity; transaction targeted to close Q2 2024.","Auditor changed to Weinberg & Company, P.A. for fiscal year 2023."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.9,"calibrated_materiality_score":0.9,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":271921,"accession_number":"0000950170-23-061085","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2023-11-08T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Scott's Liquid Gold auditor Plante & Moran resigns; 2022 report had going concern doubt","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Plante & Moran notified Nov 3, 2023 it would not stand for re-election; resigned effective Nov 7, 2023 after completing Q3 2023 review.","Auditor's 2022 report included explanatory paragraph on substantial doubt about going concern; no adverse opinions in prior years.","No disagreements on accounting principles; material weaknesses in internal controls reported in Q2 and Q3 2023 filings.","Auditor provided letter agreeing with disclosures; filed as Exhibit 16.1."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":288771,"accession_number":"0000950170-23-048886","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2023-09-20T23:59:59+00:00","items":["1.01","2.01"],"status":"ready","headline":"Scott's Liquid Gold sells Neoteric Cosmetics subsidiary for $1.75M","summary_kind":"llm","event_type":"m_and_a","confidence":"high","bullets":["Sold 100% of Neoteric (Denorex, Zincon, Neoteric Diabetic brands) for $1.75M cash, including $175K deposit paid Sept 5, 2023.","Stock Purchase Agreement with Neoteric Beauty Holdings, LLC signed and closed on September 15, 2023.","Neoteric was a wholly owned subsidiary; proceeds received at closing."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":288770,"accession_number":"0000950170-23-038558","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2023-08-04T23:59:59+00:00","items":["2.01"],"status":"ready","headline":"Scott's Liquid Gold completes sale of Alpha Skin Care business for $2.7M","summary_kind":"llm","event_type":"m_and_a","confidence":"high","bullets":["Sold Alpha Skin Care product line to Alpha Skin LLC; transaction closed July 31, 2023.","Total consideration of $2.7 million: $0.5 million deposit upon execution plus $2.2 million at closing.","Neoteric Cosmetics, a wholly owned subsidiary, joined the company as seller.","Sale includes all assets and certain liabilities related to the Alpha Skin Care Business."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":288769,"accession_number":"0000950170-23-034715","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2023-07-26T23:59:59+00:00","items":["5.02"],"status":"ready","headline":"John McAnnar appointed to Scott's Liquid Gold board; serves as HireQuest CLO","summary_kind":"llm","event_type":"leadership","confidence":"high","bullets":["John McAnnar appointed to Board of Directors of Scott's Liquid Gold-Inc. effective July 20, 2023.","McAnnar is Chief Legal Officer, VP, and Secretary of HireQuest (Nasdaq: HQI).","Compensation as independent director: same as other independent directors (amount not disclosed).","No departure of any director or officer reported in this filing."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":288768,"accession_number":"0000950170-23-032285","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2023-07-07T23:59:59+00:00","items":["1.01","1.02","2.01"],"status":"ready","headline":"Scott's Liquid Gold sells Alpha Skin Care and BIZ assets for $4.8M total; terminates La Plata loan","summary_kind":"llm","event_type":"m_and_a","confidence":"high","bullets":["Alpha Skin Care asset sale: $0.5M paid at signing, $2.2M due at closing (deadline July 31, 2023).","BIZ asset sale closed July 7, 2023 for $2.1M; $1.5M paid at execution, remainder subject to inventory adjustment.","Loan Agreement with La Plata Capital terminated and paid in full on July 7, 2023.","Both sales involve wholly owned subsidiaries; Alpha sale not yet closed as of filing date."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":309436,"accession_number":"0000950170-23-029859","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2023-06-26T23:59:59+00:00","items":["8.01"],"status":"ready","headline":"Scott's Liquid Gold unable to hold 2023 Annual Meeting due to lack of quorum","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Annual Meeting convened June 22, 2023; insufficient shares present for quorum.","No business could be conducted at the meeting.","Company did not specify next steps or adjournment date in this filing."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"negative","materiality_score":0.35,"calibrated_materiality_score":0.35,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":328164,"accession_number":"0000950170-23-005887","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2023-03-03T23:59:59+00:00","items":["1.01","1.02","2.03","9.01"],"status":"ready","headline":"Scott's Liquid Gold enters $250K promissory note at 15% interest, terminates UMB credit facility","summary_kind":"llm","event_type":"debt","confidence":"high","bullets":["Additional $250,000 promissory note with La Plata Capital at 15% annual interest.","Interest-only payments through June 30, 2023; then $30,000 monthly principal payments starting July 1, 2023.","Financial covenant compliance date revised to June 30, 2023.","Terminated Loan and Security Agreement with UMB Bank, N.A.; facility paid in full on Feb 28, 2023."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":328163,"accession_number":"0000950170-23-001280","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2023-01-27T23:59:59+00:00","items":["1.01","2.01","7.01","9.01"],"status":"ready","headline":"Scott's Liquid Gold sells wood and floor care brands for $1.9M, reduces debt, continues strategic review","summary_kind":"llm","event_type":"m_and_a","confidence":"high","bullets":["Sold Scott's Liquid Gold Wood Care and Floor Restore to Nakoma Products for $1.9M cash plus quarterly royalties through January 2025.","Proceeds used to reduce net debt; UMB Bank and La Plata Capital loan agreements amended with updated covenants and interest-only period.","Company retains brands: Alpha Skin Care, Biz Stain Fighter, Kids N Pets, Denorex, Neoteric Diabetic Skin care, and Zincon Shampoo.","Exploration of strategic alternatives including sale of additional brands, merger, acquisitions, or continued independent operation."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":345817,"accession_number":"0000950170-22-026865","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2022-12-21T23:59:59+00:00","items":["1.01","2.01","9.01"],"status":"ready","headline":"Scott's Liquid Gold sells Prell shampoo/conditioner assets to AFAM Concept; amends credit agreement","summary_kind":"llm","event_type":"m_and_a","confidence":"high","bullets":["Sold Prell product line (shampoo and conditioner) to AFAM Concept, Inc. on December 15, 2022.","Net sale proceeds, including future Prell royalty payments, must be paid to UMB Bank to reduce revolving loans.","Borrowing base under loan agreement amended; Prell Sale Reserve of $339,000 established.","Purchase price not disclosed in filing; sale executed via Asset Purchase Agreement."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":345816,"accession_number":"0000950170-22-024990","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2022-11-14T23:59:59+00:00","items":["2.02","9.01"],"status":"ready","headline":"Scott's Liquid Gold Q3 net sales fall 46% to $4.3M; net loss narrows to $0.7M","summary_kind":"llm","event_type":"earnings","confidence":"high","bullets":["Net sales $4.3M vs $8.0M in Q3 2021 due to Dryel brand sale, Batiste distribution end, and China distributor termination.","Net loss from continuing operations $0.7M ($0.06 per share) vs $2.3M ($0.18) a year ago.","Nine-month net loss $5.5M includes $3.6M goodwill and intangible asset impairment.","Cash and restricted cash total $139k at Sept 30, down from $1.27M at Dec 31, 2021.","Management cites challenging environment and further cost reductions planned."],"consensus_eps_estimate":null,"consensus_eps_actual":-0.43,"consensus_revenue_estimate":null,"consensus_revenue_actual":15449000.0,"consensus_period":"2022-Q3","consensus_source":"xbrl_only","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":362237,"accession_number":"0001564590-22-029386","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K/A","filed_at":"2022-08-15T23:59:59+00:00","items":["2.02","9.01"],"status":"ready","headline":"Scott's Liquid Gold amends Q2 earnings release to add non-GAAP reconciliations","summary_kind":"llm","event_type":"other_material","confidence":"low","bullets":["8-K/A provides additional definitions and reconciliations for non-GAAP measures.","Original Q2 2022 financial results unchanged from August 12 press release.","No specific financial figures from earnings included in this amendment."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.1,"calibrated_materiality_score":0.1,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":362239,"accession_number":"0001564590-22-029314","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2022-08-12T23:59:59+00:00","items":["2.02","9.01"],"status":"ready","headline":"Scott's Liquid Gold Q2 net loss widens to $4.3M; revenue down 17% same-brand; $3.6M impairment","summary_kind":"llm","event_type":"earnings","confidence":"high","bullets":["Net sales of $5.4M, down ~17% YoY on same-brand basis due to Dryel sale, Batiste discontinuation, and supply chain issues with BIZ powder boosters.","Net loss of $4.3M vs $1.1M in prior year; includes $3.6M impairment of goodwill and intangible assets for Kids N Pets and Messy Pet lines.","Adjusted net loss from operations was $0.6M in both Q2 2022 and Q2 2021, reflecting cost structure improvements.","Terminated exclusive distributor agreement for Alpha Skin Care in China; pursuing new go-to-market strategy.","Generated $0.5M operating cash flow in the quarter."],"consensus_eps_estimate":null,"consensus_eps_actual":-0.38,"consensus_revenue_estimate":null,"consensus_revenue_actual":11172000.0,"consensus_period":"2022-Q2","consensus_source":"xbrl_only","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":362238,"accession_number":"0001564590-22-025909","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2022-07-18T23:59:59+00:00","items":["1.02"],"status":"ready","headline":"Scott's Liquid Gold terminates distribution agreement with HK NFS Limited","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Terminated distribution agreement with HK NFS on July 12, 2022.","Agreement originally entered into on January 1, 2018.","Company plans to continue selling in China; no material impact on sales expected."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":381763,"accession_number":"0001564590-22-022537","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2022-06-06T23:59:59+00:00","items":["5.07"],"status":"ready","headline":"Scott's Liquid Gold shareholders elect directors; advisory pay vote passes with large dissent","summary_kind":"llm","event_type":"other","confidence":"high","bullets":["Rimmy Malhotra re-elected with 3,957,592 for, 3,493,441 withheld (46.9% withheld).","Tisha Pedrazzini re-elected with 4,089,661 for, 3,361,372 withheld.","Daniel J. Roller re-elected with 4,098,252 for, 3,352,781 withheld.","Advisory vote on executive compensation approved: 4,098,198 for, 3,324,335 against, 28,500 abstentions."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.15,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":381762,"accession_number":"0001564590-22-019327","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2022-05-10T23:59:59+00:00","items":["2.02","9.01"],"status":"ready","headline":"Scott's Liquid Gold Q1 net sales $5.8M; net loss $0.5M vs loss $0.3M last year","summary_kind":"llm","event_type":"earnings","confidence":"high","bullets":["Net sales of $5.8M decreased 34% from $8.8M in Q1 2021 due to brand divestiture and supply chain issues.","Net loss of $0.5M ($0.04 per share) compared to $0.3M loss last year, driven by amortization, interest, and inflation.","Sales decline attributed to sale of Dryel brand and end of Batiste distribution ($2.5M impact), plus China lockdowns affecting Alpha Skin Care.","Cash and restricted cash fell to $397k from $1.27M; cash on hand $22k."],"consensus_eps_estimate":null,"consensus_eps_actual":-0.04,"consensus_revenue_estimate":null,"consensus_revenue_actual":5790000.0,"consensus_period":"2023-Q1","consensus_source":"xbrl_only","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":399744,"accession_number":"0001564590-22-012993","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2022-03-31T23:59:59+00:00","items":["2.02","9.01"],"status":"ready","headline":"Scott's Liquid Gold reports 2021 net loss of $11.1M; impairments and sale of Dryel weigh on results","summary_kind":"llm","event_type":"earnings","confidence":"high","bullets":["Fiscal 2021 net loss $11.1M vs $1.6M loss in 2020; includes $7.1M impairment and loss on Dryel sale.","Full-year net sales $35.9M, up 19% from $30.2M in 2020, driven by acquisitions and brand growth.","Q4 2021 net sales $8.9M, slightly down from $9.1M; net loss $7.3M on $6.3M goodwill/intangible impairment.","Sold Dryel brand in Q4 2021; proceeds used to reduce net debt. Total debt decreased from $5.5M to $2.9M.","Supply chain disruptions and rising logistics costs persist; company reducing overhead and focusing on e-commerce."],"consensus_eps_estimate":null,"consensus_eps_actual":-0.04,"consensus_revenue_estimate":null,"consensus_revenue_actual":5790000.0,"consensus_period":"2023-Q1","consensus_source":"xbrl_only","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":399743,"accession_number":"0001564590-22-009134","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2022-03-08T23:59:59+00:00","items":["5.02"],"status":"ready","headline":"Scott's Liquid Gold grants President Tisha Pedrazzini 15,000 fully vested restricted shares","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Grant of 15,000 shares of common stock to President Tisha Pedrazzini.","Shares vested immediately on March 2, 2022 upon grant.","Award made under the 2015 Equity and Incentive Plan and a Restricted Stock Award Agreement."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":399742,"accession_number":"0001564590-22-000339","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2022-01-05T23:59:59+00:00","items":["5.02"],"status":"ready","headline":"Director Phil Neri resigns from Scott's Liquid Gold board effective Dec 31, 2021","summary_kind":"llm","event_type":"leadership","confidence":"high","bullets":["Phil Neri resigned as a member of the Board of Directors, effective December 31, 2021.","No reason for resignation was disclosed in the filing.","No replacement has been announced at this time."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":418725,"accession_number":"0001564590-21-061544","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2021-12-29T23:59:59+00:00","items":["1.01","2.01","7.01","9.01"],"status":"ready","headline":"Scott's Liquid Gold sells Dryel brand to Summit Brands for $4.85M plus inventory","summary_kind":"llm","event_type":"m_and_a","confidence":"high","bullets":["Total cash consideration of $4.85M plus estimated $400k inventory value, subject to post-close adjustment.","Dryel generated approximately $2.7M of net sales in the trailing twelve months ending September 30, 2021.","Company intends to use sale proceeds to reduce debt.","Transaction closed on December 23, 2021."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":418724,"accession_number":"0001564590-21-056767","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2021-11-15T23:59:59+00:00","items":["2.02","9.01"],"status":"ready","headline":"Scott's Liquid Gold Q3 net loss widens to $2.5M; sales up 18% to $8.5M","summary_kind":"llm","event_type":"earnings","confidence":"high","bullets":["Net loss of $2.5M ($0.20 diluted EPS) vs $0.5M loss in Q3 2020; driven by $1.6M deferred tax valuation allowance and $0.4M inventory impairment.","Net sales increased 18% to $8.5M from $7.2M on reduced COVID impacts and stronger Alpha Skin Care brand.","Subsequent to quarter end, entered $2M loan agreement with La Plata Capital and amended UMB loan.","Chairman Dan Roller cited focus on developing brand portfolio and potentially monetizing non-strategic brands.","Gross profit slightly down to $3.1M from $3.2M; operating expenses rose to $4.1M from $3.7M."],"consensus_eps_estimate":null,"consensus_eps_actual":-0.3,"consensus_revenue_estimate":null,"consensus_revenue_actual":26439000.0,"consensus_period":"2021-Q3","consensus_source":"xbrl_only","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":418723,"accession_number":"0001564590-21-051046","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2021-10-18T23:59:59+00:00","items":["1.01","5.02","7.01","9.01"],"status":"ready","headline":"Scott's Liquid Gold names Tisha Pedrazzini President and David Arndt CFO; Paprzycki resigns","summary_kind":"llm","event_type":"leadership","confidence":"high","bullets":["Tisha Pedrazzini appointed President and Principal Executive Officer effective Oct 22, 2021; served as Interim Co-President since April 2021.","David Arndt appointed CFO, Treasurer, and Corporate Secretary effective Oct 22, 2021; he joined in 2017, most recently VP of Finance.","Arndt's employment agreement: $205,000 annual salary plus $15,000 bonus potential based on FY2021 performance; initial term 1 year.","Kevin Paprzycki resigns as Interim Co-President and CFO effective Oct 22, 2021."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":436319,"accession_number":"0001564590-21-044139","cik":88000,"company_name":"Horizon Kinetics Holding Corp","ticker":"HKHC","form_type":"8-K","filed_at":"2021-08-13T23:59:59+00:00","items":["2.02","9.01"],"status":"ready","headline":"Scott's Liquid Gold Q2 net sales up 38% to $8.4M; net loss $1.1M on restructuring costs","summary_kind":"llm","event_type":"earnings","confidence":"high","bullets":["Net sales rose 38% YoY to $8.4M; net loss of $1.1M ($0.08 EPS) driven by $0.8M restructuring charges.","Cash used in operations $1.0M vs. $5.1M cash from operations in prior-year quarter.","Growth led by Batiste rebound and 2020 acquisitions of BIZ and Dryel; supply chain shortages impacted Scott's Liquid Gold.","Management expects improved profitability in H2 2021 through selling cost reductions and pricing actions."],"consensus_eps_estimate":null,"consensus_eps_actual":-0.11,"consensus_revenue_estimate":null,"consensus_revenue_actual":17884000.0,"consensus_period":"2021-Q2","consensus_source":"xbrl_only","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"market_cap_usd":512471332.3529412,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null}],"next_cursor":null}